Gambling tax FAQ
Our frequently asked questions regarding gambling tax information.
The state does not collect a gambling tax.
State law allows local cities, counties or towns to tax gambling receipts. The maximum limitations are set forth in the law and are listed below.
Licensees reported paying about $29 million in local gambling taxes for the fiscal year ending June 30, 2018.
If you are a city/county/town and a business in your jurisdiction has not paid, or is late paying gambling taxes, we can assist you in collecting the late taxes.
| Activity | Maximum |
|---|---|
| Amusement Games | 2% of net receipts; cannot exceed actual enforcement costs |
| Bingo | 5% of net receipts |
| Cardrooms | 20% of gross receipts |
| Punchboards and Pull-tabs – Charitable | 10% of net receipts |
| Punchboards and Pull-tabs – Commercial | 5% of gross receipts or 10% of net receipts |
| Raffle | 5% of net receipts; first $10,000 cannot be taxed |